负债帐户 meaning in Chinese

liability account

Assets and liabilities accounts
资产及负债帐户
If a transaction increases the total of liabilities . we should crebit the relative liability account for the amount increased
一笔经济业务如果使负债总额增加，我们应该以增加的金额贷记相应的负债帐户。
The correcting entry includes a debit or credit to prior - period adjustment for the error amount and a credit or debit to the asset or liability ac ? count that was misstated
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。
Among the improper adjustments discovered by the investigators were the creation and release of accruals and reserves , the transfer of express accruals from one liability account to another , and the use of excess balances to offset unrelated expenses in later periods
在内部调查中所发现的不当调整有：虚构及核销预计负载和盈余；将特殊的预计负载由一个负债帐户转移至另一个负债帐户；将收入余额冲销后期不相关的费用等。